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2013 (12) TMI 206 - AT - Service TaxPenalty u/s 76 - Simultaneous penalty u/s 76 and 78 - Held that:- penalty under Section 76 is not imposable and Section 78 has been invoked - Therefore, Commissioner (Appeals) has rightly waived penalty imposed under Section 76 of the Finance Act, 1994 being guided by Section 80 of the Finance Act, 1994. His action does not call for impeachment without any legal infirmity patent from the first appellate order - Decided against Revenue.
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